financialreport--notesglossary财务报告批注中的名词汇总翻译

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1、Relieffromroyaltymethod:assumesthatifabusinessdidnotowntheidentifiablebrandnameunderconsiderationitwouldhavetopayaroyaltytotheownersofthebrandnameforitsuse.Thecalculationispreparedonadiscountedcashflowanalysisofthefutureroyaltystreamwhichisbasedonfinanc

2、ialbudgetscoveringaoneyearperiod.Royalty：特许权使用费交纳的税金借：其他应收款-代扣代交税款贷：银行存款支付的技术使用费（需扣下代交的税款）借：预付帐款贷：银行存款收到技术使用费发票后借：管理费用贷：预付帐款其他应收款-代扣代交税款Written-off：核销/已报废的/注销Provision：计提ProvisionforInventoryimpairment存货跌价准备；备货贬价筹办provisionforassetimpairment资产减值准备Provis

3、ionforimpairmentofinventories存货跌价准备provisionforfixedassetimpairment固定资产减值准备；固定资产减值筹办provisionforfixedpropertyimpairment固定资产减值准备impairmentof：使用寿命有限的无形资产的减损ImpairmentLossofAssets资产减值损失ImpairmentProvisionofBadDebts坏账准备impairmentofvalue价值减损impairmentoftheki

4、dney伤肾impairmentofvisualacuity视力减退percentimpairmentofhearing听觉损害率impairmentofhearing听力损伤ImpairmentofAsset所谓资产减值；财产减值准备impairmentofbenefit利益损害3.Operatingprofit营业费用(a)ExpensesMaterialsandconsumablesused：消耗原材料Employeecosts：应付职工薪酬Rentalexpensesrelatingtoope

5、ratingleases：租金Amortisationofotherintangibles：其他无形资产摊销Depreciation/otheramortisation：折旧/其他摊销Impairmentofgoodwill：商誉减损Advertisingandpromotional：广告费Repairsandmaintenance：修理费Cartageandfreight：运输费Restructurecosts：调整费用Timevalueinoptionhedgingcontracts：时间价值（期

6、权/对冲合约）OtherexpensesTotalexpenses(b)Profitbeforeincometaxexpenseincludesthefollowingnetexpensesandgains:ExpensesDepreciation/amortisation:PropertyPlantandequipmentLeaseholdimprovements租赁资产Amortisation:OtherintangiblesTotaldepreciationandamortisationRent

7、alexpensesrelatingtooperatingleases:Minimumleasepayments9,0459,388Contingentrentals167200TotalrentalexpensesrelatingtooperatingleasesOthercharges(credits)againstassets:Badanddoubtfuldebts–tradedebtors：坏账/可疑负债ProvisionforstockobsolescenceTotalothercharge

8、s(credits)againstassets4.RevenueRevenuefromoperatingactivities:营业收入Salesrevenue：销售收入Otherrevenue:Interestreceived/receivable：利息收入Royalties：特许权使用费Totalrevenue5.OtherincomeNetgainondisposalofproperty,plantandequipment：固定资产清理Wastere